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The Taxing Power: A Reference Guide to the United States Constitution
The U.S. Constitution contains several limitations on the national taxing power. The Taxing Power proves that assumption faulty by illustrating the importance of such limitations as the uniformity rule, the direct-tax apportionment rule, and the Export Clause.
| Author(s) | By Erik M. Jensen. |
|---|---|
| Publisher | Bloomsbury Publishing Plc |
| Format | Hardback |
| Pages | 254 |
| Published in | United States |
| Published | 30 Jan 2005 |
| Availability | Not yet available |
The U.S. Constitution contains several limitations on the national taxing power. The Taxing Power proves that assumption faulty by illustrating the importance of such limitations as the uniformity rule, the direct-tax apportionment rule, and the Export Clause.
Acknowledgments Series Foreword Foreword Introduction History The Founding and Taxation The Direct-Tax Clause in the Courts from Hylton to the 16th Amendment The Income Tax and the 16th Amendment Analysis The Uniformity Clause The Direct-Tax App
Erik M. Jensen is the David L. Brennan Professor of Law at Case Western Reserve University, where he has been teaching for over 20 years. He has also taught at the Cornell Law School. Formerly a practicing tax lawyer, Jensen has written widely on tax issu
